Final Project: Solving Ethical Dilemmas in the Accounting Profession
• Resources: Appendix A, Appendix C, and Business & Professional Ethics
• Due Date: Day 7 [Individual forum]
• Read the Dilemma of an Accountant Ethics Case on pp. 285-287 (Ch. 4) of your text.
•Analyze the case using stakeholder impact analysis and the philosophical approaches to ethical decision making.
• Complete a stakeholder impact analysis using the table in Appendix C as a template. Adapt the table to suit your needs.
• Compose a 1,050- to 1,400-word paper explaining the course of action Dan should take.
• Organize your paper using the following section outlines.

Capstone Discussion Question
• Due Date: Day 3 [Main forum]
• Post your response to the following: Is an accounting professional guaranteed to act ethically just because he or she has completed a course in ethics? Explain your answer. Having nearly reached the end of this course, what do you think you have learned that will help you to act ethically in your future profession?

CheckPoint: Briefly Applying a Decision-Making Framework
• Resource: Business & Professional Ethics
• Due Date: Day 4 [Individual forum]
• Answer the three questions following the Management Choice Ethics Case on p. 288 (Ch. 4) of the text.
• Describe what Sue should do and the decision-making approach that supports such action when responding to question 3. The steps summarized in Figure 5.5 on p. 353 (Ch. 5) may help guide your answer to question 3. Justify your decision based on the impact it would have on the stakeholders involved in the situation using terminology and concepts from Ch. 5.
• Post your response in 200 to 300 words.

Assignment: Fully Applying a Decision-Making Framework
• Resource: Business & Professional Ethics
• Due Date: Day 7 [Individual forum]
• Read the Locker Room Talk Ethics Case on p. 284 (Ch. 4) of the text.
•Analyze the case using stakeholder impact analysis and the philosophical approaches to ethical decision making.
• Explain what you think Albert should do in a 700- to 1,050-word paper.
• Organize your paper using the following section outlines. Review the questions for each section to help you analyze the case and frame your paper. (Do not explicitly answer these questions within the body of your paper.)
o Introduction
• What is the ethical dilemma in the case?
• What events led to the dilemma?
• When describing the dilemma, did you mistakenly propose a solution?
o Stakeholders Involved
• Have you identified stakeholders?
• What is their stake in the case?
• Have you described every stakeholder in an objective, unbiased way?

Discussion Question 1
• Due Date: Day 2 [Main forum]
• Post your response to the following: Answer questions 4 and 5 on p. 264 (Ch. 4) of the text. Provide a hypothetical example to illustrate your answer to question 4. Explain your answers thoroughly.
Discussion Question 2
• Due Date: Day 4 [Main forum]
• Post your response to the following: What role can an accounting professional play in ethical corporate decision making? Should an accounting professional play a role even when if he or she is not the final decision maker? Explain your answer.

CheckPoint: Presentation of the Stakeholders’ Positions
• Resource: Business & Professional Ethics
• Due Date: Day 3 [Individual forum]
• Read The Kardell Paper Co. Ethics Case on pp. 371-372 (Ch. 5) of the text.
• Your instructor will divide the group into four discussion clusters, each representing one of the Kardell stakeholder groups: Kardell employees (the union), Kardell investors, the city of Riverside and residents, and Kardell legal counsel.
• Discuss within your group how best to represent your position and desires. The discussion could provide you with ideas for how to be persuasive and how to communicate the potential impact of Kardell’s actions on your stakeholder group. You are not required to discuss, but are encouraged to take advantage of the opportunity.
• Prepare, individually, a presentation that represents your assigned stakeholder group’s concerns and wishes for the company. Compose your presentation as though you were to deliver it to the entire board of directors of the Kardell Paper Co.
• Write your presentation in 200 to 300 words using Microsoft® Word.

Assignment: Presentation of the CEO’s Position
• Resource: Appendix C
• Due Date: Day 7 [Individual forum]
• Review the anonymous stakeholder presentations your instructor has posted. There is likely to be repetition among the presentations from the same group, so mentally synthesize the presentations into four positions, one for each group. You might find it helpful to take notes.
• Complete the Stakeholder Analysis Table found in Appendix C based on your synthesis.
• Write a 1,050- to 1,400-word paper in which you assume the role of Kardell’s CEO. As CEO, critically examine each stakeholder position in light of the facts of the case.
• Consider the strengths and weaknesses of each stakeholder position, especially how their desires for action could impact the company’s profitability. Then, select a course of action from the following list:
o Deny any link between the company and the sonox detected in the river and refuse to study the issue further.
o Agree to continue collecting data and investigating the issue further without admitting the mill is the source of sonox.
o Assume there is a link between the sonox and the company and take immediate steps to upgrade the plant to prevent future spillages.
• Provide an argument in support of your decision. Support your decision with evidence and logic (not your personal opinion). An important part of you

Discussion Question 1
• Due Date: Day 2 [Main forum]
• Post your response to the following: Answer question 5 on p. 354 (Ch. 5) of the text. Explain your answer.
Discussion Question 2
• Due Date: Day 4 [Main forum]
• Post your response to the following: In what circumstances would each approach to stakeholder impact analysis (moral standards, 5-question, and Pastin’s approach) be most useful? Generalize about the approaches and describe when each would be most or least useful.

CheckPoint: Approaches to Stakeholder Impact Analysis
• Resources: Appendix B
• Due Date: Day 5 [Individual forum]
• Describe how you might conduct a stakeholder impact analysis of Scenario 1 of Appendix B using each of the stakeholder impact analysis approaches: moral standards, 5-question, and Pastin’s approach. Note: You are not required to analyze the impact on each stakeholder.
• Post your description in 200 to 300 words.

Assignment: Critiquing Philosophical Approaches to Ethical Decision Making
Although there are many different methods by which to determine an appropriate ethical course of action in a situation, not every method is effective in all situations. Not all ethical frameworks are equally useful. Beyond knowing how to use a particular ethical framework, the ability to evaluate a framework for appropriateness is also beneficial.
• Resource: Appendix B
• Due Date: Day 7 [Individual forum]
• Review each of the responses you wrote in Appendix B.
• Write a 900- to 1,350-word paper in which you critique each of the philosophical approaches for each of the scenarios in Appendix B. Evaluate whether or not the course of action you chose for the Philosophical Approaches to Ethical Decision Making CheckPoint really is ethical and whether or not the reasoning for that course of action makes sense. Ask yourself the following questions:
o Is the course of action really the most ethical choice?
o If so, are these the best reasons for making this choice? Explain.
o If not, why? What is a better choice?
o What reasons are there for believing this alternative is more ethical?
• Format your paper according to APA guidelines, including any references to the textbook or other sources.
• Post your completed paper as an attachment.

Assignment: The Enron and WorldCom Scandals
• Resource: Business & Professional Ethics
• Due Date: Day 7 [Individual forum]
• Review the accounts of the Enron and WorldCom scandals in Ch. 2 of the text:
o Enron’s Questionable Transactions on pp. 96-107
o WorldCom: The Final Catalyst on pp. 114-118
• Answer the following questions using complete sentences:
o Enron: 1, 3, 5, 6, and 9 on pp. 106-107
o WorldCom: 1, 3, 4, and 5 on p. 118
• Post your answers as an attachment. Clearly label the case and question number for each of your responses.

Discussion Question 1
• Due Date: Day 2 [post to the Main forum]
• Post your response to the following: Read the Where Were the Accountants? Ethics Case on pp. 36-37 (Ch. 1) of the text. Answer the question as if you were Sam.
• Respond to your classmates as if you were Norm. How helpful are their responses?
Discussion Question 2
• Due Date: Day 4 [post to the Main forum]
• Post your response to the following: Many methods are used to maintain high ethical standards in the accounting profession, including government regulations, ethics course requirements in schools, and professional societies or associations that maintain codes of ethics. What method do you think accounting professionals find most effective or beneficial? What method do you